https://www.taxtmi.com/caselaws?id=208759 Welding electrodes used for fabrication or installation of plant and machinery were treated as eligible for Cenvat credit because they were used in relation to capital goods. Credit was denied for electrodes used to fabricate supporting structures, as such structures do not qualify as capital goods. The dispute was regarded as interpretational, so penalty was not warranted. Interest was held payable on the sustained demand arising from ineligible credit on supporting structures, and the matter was left for quantification by the original authority. en-us Tue, 26 Oct 2010 00:00:00 +0530 Sat, 28 Jan 2012 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208759 Welding electrodes used for fabrication or installation of plant and machinery were treated as eligible for Cenvat credit because they were used in relation to capital goods. Credit was denied for electrodes used to fabricate supporting structures, as such structures do not qualify as capital goods. The dispute was regarded as interpretational, so penalty was not warranted. Interest was held payable on the sustained demand arising from ineligible credit on supporting structures, and the matter was left for quantification by the original authority. Case-Laws Central Excise Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208759